FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2085687518> ?p ?o ?g. }

• W2085687518 endingPage "732" @default.
• W2085687518 startingPage "705" @default.
• W2085687518 abstract "Prior governmental research implies a positive relation between auditor specialization and audit quality, but the effect of specialization on audit fees is mixed. However, no single governmental study investigates the effect of auditor specialization on both audit quality and audit fees. Also, prior studies focus on either large- or small audit firms and often employ indirect proxies for audit quality. We study the effects of auditor specialization on perceived audit quality and audit fees. Our data represent both Big 5 and smaller audit firms and include three market-based measures of specialization. We survey 241 Florida local government finance directors and find that specialization is positively associated with perceived audit quality but not with audit fees. We also find that Big 5 auditors, often used as a proxy for higher audit quality in prior research, are not uniformly associated with increased perceived audit quality but consistently charge higher audit fees. Our results confirm a relation between measures of audit firm specialization and audit quality and raise questions regarding audit firm size and audit quality in the municipal sector. Our findings suggest that engaging specialized auditors may be good policy for many local governments." @default.
• W2085687518 created "2016-06-24" @default.
• W2085687518 creator A5022939408 @default.
• W2085687518 creator A5033866306 @default.
• W2085687518 creator A5064772971 @default.
• W2085687518 creator A5090261399 @default.
• W2085687518 date "2007-11-01" @default.
• W2085687518 modified "2023-10-09" @default.
• W2085687518 title "Auditor specialization, perceived audit quality, and audit fees in the local government audit market" @default.
• W2085687518 cites W1968114203 @default.
• W2085687518 cites W1981065418 @default.
• W2085687518 cites W1990317644 @default.
• W2085687518 cites W1997789270 @default.
• W2085687518 cites W1999014302 @default.
• W2085687518 cites W2012771753 @default.
• W2085687518 cites W2016485765 @default.
• W2085687518 cites W2017031091 @default.
• W2085687518 cites W2048113925 @default.
• W2085687518 cites W2069575431 @default.
• W2085687518 cites W2071581225 @default.
• W2085687518 cites W2080926380 @default.
• W2085687518 cites W2081724247 @default.
• W2085687518 cites W2086707921 @default.
• W2085687518 cites W2088202911 @default.
• W2085687518 cites W2090458670 @default.
• W2085687518 cites W2112352537 @default.
• W2085687518 cites W2123162799 @default.
• W2085687518 cites W2324748475 @default.
• W2085687518 cites W2482934433 @default.
• W2085687518 cites W3121351757 @default.
• W2085687518 cites W3121748228 @default.
• W2085687518 cites W3125002551 @default.
• W2085687518 cites W3125790360 @default.
• W2085687518 doi "https://doi.org/10.1016/j.jaccpubpol.2007.10.004" @default.
• W2085687518 hasPublicationYear "2007" @default.
• W2085687518 type Work @default.
• W2085687518 sameAs 2085687518 @default.
• W2085687518 citedByCount "129" @default.
• W2085687518 countsByYear W20856875182012 @default.
• W2085687518 countsByYear W20856875182013 @default.
• W2085687518 countsByYear W20856875182014 @default.
• W2085687518 countsByYear W20856875182015 @default.
• W2085687518 countsByYear W20856875182016 @default.
• W2085687518 countsByYear W20856875182017 @default.
• W2085687518 countsByYear W20856875182018 @default.
• W2085687518 countsByYear W20856875182019 @default.
• W2085687518 countsByYear W20856875182020 @default.
• W2085687518 countsByYear W20856875182021 @default.
• W2085687518 countsByYear W20856875182022 @default.
• W2085687518 countsByYear W20856875182023 @default.
• W2085687518 crossrefType "journal-article" @default.
• W2085687518 hasAuthorship W2085687518A5022939408 @default.
• W2085687518 hasAuthorship W2085687518A5033866306 @default.
• W2085687518 hasAuthorship W2085687518A5064772971 @default.
• W2085687518 hasAuthorship W2085687518A5090261399 @default.
• W2085687518 hasConcept C119857082 @default.
• W2085687518 hasConcept C121955636 @default.
• W2085687518 hasConcept C13896816 @default.
• W2085687518 hasConcept C140181557 @default.
• W2085687518 hasConcept C144133560 @default.
• W2085687518 hasConcept C147007100 @default.
• W2085687518 hasConcept C150130657 @default.
• W2085687518 hasConcept C152550464 @default.
• W2085687518 hasConcept C156223087 @default.
• W2085687518 hasConcept C170856484 @default.
• W2085687518 hasConcept C177309310 @default.
• W2085687518 hasConcept C191602146 @default.
• W2085687518 hasConcept C199521495 @default.
• W2085687518 hasConcept C2780148112 @default.
• W2085687518 hasConcept C41008148 @default.
• W2085687518 hasConcept C41282006 @default.
• W2085687518 hasConcept C62190432 @default.
• W2085687518 hasConceptScore W2085687518C119857082 @default.
• W2085687518 hasConceptScore W2085687518C121955636 @default.
• W2085687518 hasConceptScore W2085687518C13896816 @default.
• W2085687518 hasConceptScore W2085687518C140181557 @default.
• W2085687518 hasConceptScore W2085687518C144133560 @default.
• W2085687518 hasConceptScore W2085687518C147007100 @default.
• W2085687518 hasConceptScore W2085687518C150130657 @default.
• W2085687518 hasConceptScore W2085687518C152550464 @default.
• W2085687518 hasConceptScore W2085687518C156223087 @default.
• W2085687518 hasConceptScore W2085687518C170856484 @default.
• W2085687518 hasConceptScore W2085687518C177309310 @default.
• W2085687518 hasConceptScore W2085687518C191602146 @default.
• W2085687518 hasConceptScore W2085687518C199521495 @default.
• W2085687518 hasConceptScore W2085687518C2780148112 @default.
• W2085687518 hasConceptScore W2085687518C41008148 @default.
• W2085687518 hasConceptScore W2085687518C41282006 @default.
• W2085687518 hasConceptScore W2085687518C62190432 @default.
• W2085687518 hasIssue "6" @default.
• W2085687518 hasLocation W20856875181 @default.
• W2085687518 hasOpenAccess W2085687518 @default.
• W2085687518 hasPrimaryLocation W20856875181 @default.
• W2085687518 hasRelatedWork W1483461674 @default.
• W2085687518 hasRelatedWork W1509893835 @default.
• W2085687518 hasRelatedWork W1839452030 @default.
• W2085687518 hasRelatedWork W2085687518 @default.
• W2085687518 hasRelatedWork W2318731422 @default.

• next